Diverging meanings of CSR and corporate responsibility for human rights : comparative study on Finnish firms and civil society organizations

The role and responsibility of business enterprises and their potential impacts to wider society has attracted attention both in public debate and academia. Hence, the concept of corporate social responsibility (CSR) has become a permanent part of the current discourse on business ethics. Firms of all size are increasingly engaging in CSR in order to respond the expectations directed to them by different stakeholders, including civil society organizations. In recent years the advancements done in regard to international guidelines on CSR have influenced to a more standardized style of CSR practices and reporting. Hence prior re- search on CSR has identified a need to move from content-driven analysis on CSR towards discourse-related studies in order to better understand how CSR is socially constructed in a particular context. Furthermore, despite the increased public awareness on human rights concerns related to corporate activities, human rights are still regarded as a rather distant theme by practitioners, and the business and human rights debate exists only as a small niche in CSR research. Starting from the assumption that language constructs and reshapes social reality whereas social reality similarly influences language, this study was conducted in order to reveal discourses used in the context of firms and civil society organizations (CSOs). More precisely, the aim was to investigate how the concepts of CSR and corporate responsibility for human rights are constructed and framed, and additionally how firm-CSO co- operation in terms of CSR is represented. The research was conducted as a qualitative multiple-case study. An extensive approach was taken in order to enable a focus on the specific concepts, thus using the cases merely as instruments to gain new understanding. Interviews were conducted with representatives from five Finnish firms and four CSOs and the research data was analyzed using the framework of critical discourse analysis (CDA). Based on the findings of this research, firms and CSOs have complementary ways on constructing the concepts of CSR and corporate responsibility for human rights. The analysis revealed that most discourses emphasize the voluntary nature of CSR and possess a firm- focused perspective on the topic. Firms often represent CSR as part of their identity, as a practical process, or in terms of complexity whereas CSOs highlight the actual impacts of CSR. In addition, CSOs also underline the role of state and highlight the need for a more binding regulation in terms of CSR and corporate responsibility for human rights. Moreover, firms and CSOs discuss firm-CSO co-operation in a similar manner, raising both positive and skeptical perceptions